Page 200 - ELT_1st September 2020_Vol 373_Part 5

638 EXCISE LAW TIMES [ Vol. 373

(iii) The cargo to be transshipped should have been manifested as
for transshipment in the incoming international carrier who
has landed the cargo. In respect of console cargo where the
Master Airway Bill does not show the final destination, the
Airlines filing transshipment application should keep a copy
of both Master Airway Bill and House Airway Bill to indicate
that the particular consignment sought for transshipment is
for other inland customs Airport/ICD/CFS/ACC.
(iv) The custodian should execute a suitable running bond with a
bank guarantee for an amount approved by Commissioner of
Customs concerned for proper accountal of cargo. The
amount will be debited from this bond when the transship-
ment cargo is taken by the custodian and it will be credited
when the proof of handing over of the cargo to customs at fi-
nal destination is produced. The custodian will be responsible
for any shortage or pilferage of the cargo. The custodian will
insure such goods for full value as well as the customs duty
involved.
(v) The Custodian will submit a list of trucks together with regis-
tration numbers to be used for movement of each transship-
ment cargo. The trucks so deployed for transport should be
specially secured to avoid pilferage of cargo and there should
be a provision of affixing of Customs “Bottle Seals” on these
trucks.
(vi) The airlines/custodian should have a transshipment ware-
house within the Airport Apron area so that the goods on un-
loading can be shifted to the transshipment warehouse with-
out having to be moved outside the Airport area. The con-
cerned Airlines/Custodian warehouse should have double
locking arrangement, one key of which will be with the Air-
lines/custodian and the other with Customs, for storage of
transshipment cargo. Preventive Officers will be posted at the
Airlines/custodian warehouse on cost recovery basis.
(vii) If the Airlines/custodian does not have a transshipment warehouse,
the import cargo for transshipment duly passed with transshipment
application will be received by them from the Airport Authority of
India’s (AAI) custody to their make-up area specially earmarked for
the purpose of palletisation/containerisation on the same day under
customs supervision and if for any reason the goods cannot be
trannsshipped immediately, the same should be handed over to
AAI.
(viii) The custodian so appointed and deciding to transship the cargo will
present transshipment application (5 copies) along with the copy of
Airway Bill (both Master copy and House Airway Bill wherever ap-
plicable) to the Customs officer incharge of transshipment clearance.
The original transshipment copy must be affixed with Rs. 20 stamp
as T.P. fees. The transshipment application should contain details
such as (a) name and address of the importer (b) name and address
of the exporter; (c) country of origin; (d) Airport of destinations; (e)
flight No. and date; (f) Import Manifest No. and date; (g) descrip-

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